Unless stated otherwise, all the laws below came into force on January 1st.
Lower tax on earned income, pensions, and sickness/activity compensation
The earned income tax credit (jobbskatteavdrag) for those who have not turned 66 went up to 17.36 billion kronor. The tax credit is aimed primarily at full-time workers with low and middle incomes.
Someone earning 25,000 kronor will save 152 kronor in jobbskatteavdrag under the new rules, while someone earning 50,000 kronor a month will save 401 kronor in tax.
Tax has also been cut for pensioners by strengthening the enhanced basic allowance for people who have turned 66 at the start of the year by a total of 4.04 billion kronor. This means someone with a pension income of 25,000 will receive an increased basic deduction of 148 kronor per month, while someone with a pension of 62,500 or more will receive a deduction of 424 kronor per month.
People with sickness and activity compensation have also received a tax reduction to remove the difference in taxation compared with corresponding earned income.
Reduced electricity tax (elskatt)
The energy tax rate on electricity was reduced to 36.0 öre/kWh.
Simpler and better tax rules for owners of closely held companies
Taxation for owners of closely held companies has been simplified and more than 60,000 entrepreneurs will see their tax bill fall, while the administrative burden is expected to fall by a third.
A sharply increased repatriation grant
The "return migration" or repatriation grant has been increased to 350,000 kronor per adult and 25,000 kronor per child up to a maximum of 600,000 kronor for a household.
Stricter requirements for law firms and higher competence requirements for interpreters in migration cases
The rules on legal representatives and interpreters for people in migration cases have been tightened so that unsuitable representatives or counsel can be declared ineligible to participate in migration cases at the Migration Agency, Police Authority and Security Services. Special permission will be required for substitution (a public counsel appointing someone else in their place).
Stricter requirements in municipal adult education in Swedish for immigrants (SFI)
The right to participate in SFI has been limited, and will now apply for only three years from first admission, a time limit which is intended to discourage repeat restarts and dropping out. The period can be extended under certain conditions.
Municipalities must establish an action plan to reach those entitled to SFI. Students may attend SFI in another municipality if special reasons apply; the receiving municipality is compensated by the home municipality.
People forced to leave Ukraine get the right to CSN
People who have fled to Sweden from Ukraine have gained the right to CSN student loans provided they have held a residence permit with or after receiving temporary protection for at least 12 months.
Stronger right to temporary parental benefit (VAB)
The number of situations where parents can take time off work for to care for a child (vård av barn - VAB) has been increased to cover time when children need support in school/after-school care, and for meetings motivated by the child’s illness/disability, and for times when investigations are being carried out into the child’s need for protection/support under the Social Services Act.
New ordinance: Ordinance on an electric car premium
The Environmental Protection Agency may pay a grant to private individuals who buy or begin leasing an electric car. The support is intended for lower-income households. Requirements include living in a rural municipality or an area with limited public transport.
This will not come into force until March 18th, 2026.
Enhanced high-cost protection in dental care
Patients who turn 67 years old during the year treatment is completed have had the amount they pay at the dentist capped, with patients compensated up to 90 percent of the reference price (or the provider’s price if lower).
Existing dental supports adjusted
The age limit for the enhanced general dental grant has risen from 65 to the pension “target age”, currently 67. The special dental grant has also risen from 600 kronor to 1,000 kronor per half-year.
Stronger control of the dental care sector
Private providers are now banned from providing dental services if they do not have a permit from the Health and Social Care Inspectorate. To get a permit, they will need to show systematic patient safety work, familiarity with rules, and general suitability. The Health and Social Care Inspectorate (IVO) can revoke permits and ban dental providers.
Swedish Health and Social Care Inspectorate gets stronger powers against non-compliant operations
IVO has been empowered to impose fines for breaches, immediately ban unlawful operations, and revoke permits for operations inactive for a long time. Municipalities’ duty to report to IVO has been expanded.
Improved model for new-build rents
The rules on rents for newly built housing have been changed to create better conditions for building new rental homes. The changes expand possibilities for ongoing rent adjustments, allow rent changes in more cases than before, and introduce new ways to resolve disputes.
Stronger protection for children at risk
Certain school personnel, and others, will gain a duty to immediately report children to social services if they learn of or suspect that they are at risk.
This comes into force January 15th, 2026.
Six month study programmes at Folkhögskolor for people who need extra Swedish tuition.
The Swedish Public Employment Service (Arbetsförmedlingen) has been given the power to refer jobseekers whose mother tongue is not Swedish and who need language support to a six-month long booster course at one of Sweden's 154 folk high schools, folkhögskolor. Under previous rules this course only lasted three months.
Higher housing costs can be considered in housing allowance for families with children
The maximum payment for housing benefit has been raised by 1,500 kronor a month for families with one child and 2,000 a month for families with two or more. After the increase the maximum payment is now 6,800, 7,900, and 8,600 kronor for families with one child, two children, and three or more children respectively.
Ban on uranium extraction removed
The ban in the Environmental Code on permits for mining operations involving uranium-bearing material has been removed, and uranium has become a concession mineral under the Minerals Act. Uranium extraction is now possible in Sweden.
New secrecy provision for NATO information
A new secrecy provision in Chapter 15 of the Public Access to Information and Secrecy Act means that information received from or sent to foreign bodies within NATO is protected (meaning that it does not need to be revealed by public information requests) if it can be assumed that Sweden’s ability to participate in NATO would be impaired if the information were disclosed.
Swedish Civil Contingencies Agency changes name to the Swedish Authority for Civil Defence
The Swedish Civil Contingencies Agency (Myndigheten för samhällsskydd och beredskap, MSB) has changed its name to the Swedish Authority for Civil Defence (Myndigheten för civilt försvar, MCF).
A new Cybersecurity Act
Sweden is bringing in a new Cybersecurity Act which brings the EU's NIS 2 Directive into Swedish law. The law requires certain public and private operators in designated sectors to take measures to protect their network and information systems and to report significant incidents.
This comes into force on January 15th 2026.
New areas of service for civil conscription
Sweden is expanding civil conscription, the civilian counterpart to military conscription, which is currently limited to municipal rescue services and operation/maintenance in electricity production and grid activities, to new areas.
Civil conscription will now be used to support healthcare, the security services, cybersecurity, and operation, maintenance and repairs to electronic communications.
This comes into force on January 15th 2026.
Expanded possibilities to serve prison sentences with electronic monitoring
People with prison sentences of up to one year and six months can now serve their sentences outside prison with electronic monitoring using ankle tags or other devices. The new law also brings in a new possibility ‒ electronic monitoring in controlled accommodation ‒ which will also apply to sentences of up to 1 year and 6 months.
Tougher rules on conditional release
The portion of a prison sentence that must be served before prisoners become eligible for conditional release has been raised from two thirds to three quarters. The proposal that three quarters of a sentence must be served for fixed-term sentences shorter than six years will enter into force gradually on a date determined by the government.
Thresholds for postponing conditional release have been lowered for misconduct, and postponement is possible if there is a risk of committing a new serious offence. The general minimum prison term has been raised to one month. All prison sentences are covered by conditional release. The probation period has been raised to two years, and conditionally granted freedom can be forfeited if the person reoffends during probation, with no new conditional release available.
Criminal-law protection for technical trade secrets
It is now illegal to exploit or disclose technical trade secrets even when the person had lawful access to the information. Before January 1st, there was no law criminalising disclosing of trade secrets by people who have lawful access to information.
Name and governance-form change for the Security and Integrity Protection Board
The Security and Integrity Protection Board (Säkerhets- och integritetsskyddsnämnden) is to change its name to the Authority for Security and Integrity Protection (Myndigheten för säkerhet och integritetsskydd).
The authority will no longer be led by a board, but by a Director-General. The board will remain, but will become a special decision-making body within the authority, keeping its name and its task of supervising crime-fighting authorities.
This comes into force on March 1st, 2026.
Enforcement measures against ships when shipping companies fail to monitor/report emissions or surrender allowances
If a shipping company fails to comply with duties under the EU ETS for shipping, the Swedish Transport Agency can now decide that the company’s ships be denied entry, detained, or prohibited from calling at Swedish ports. The amendments allow such decisions to be combined with fines and require the Coast Guard and Police to assist in enforcement of certain decisions.
Clarification of who must surrender emission allowances when fuel is made available on multiple occasions
The duty to surrender allowances under the EU’s new ETS for road transport, buildings and certain additional sectors is now placed on the actor who first makes a fuel product available for consumption. The Energy Agency is authorised to issue regulations on application/annual fees. A requirement for Swedish VAT registration has been introduced for anyone opening a trading account.
Market surveillance authorities’ powers under the EU Batteries Regulation clarified
A new law has come into force which regulates market surveillance authorities’ powers to ensure compliance with product requirements in the EU Batteries Regulation, including requesting documents and issuing injunctions under penalty of a fine.
Reporting obligation for certain support measures under EU state-aid rules
Anyone implementing a support measure under state aid rules, which has been approved by the European Commission or exempted from notification, must provide information for registration of the measure. The Agency for Growth Policy Analysis (Tillväxtanalys) may issue regulations on how this information is to be provided.
Broader scope for business bans due to crime
Anyone guilty of participating in organised crime can now be banned from running a business in Sweden, if such a ban is deemed in the public interest. A ban will be considered justified if the person has been found guilty of a crime with a minimum penalty of six months’ imprisonment, unless special reasons speak against it. The maximum duration for such a business ban has also increased from 10 to 15 years.
Penalties for violations of EU rules on F-gases and ozone-depleting substances
Swedish regulations on the release of F-gases (flourinated gases) and ozone-depleting substances have been brought into line with EU regulations, making it a criminal offence to release such gases into the atmosphere. Documentation violations for fumigation with sulfuryl fluoride are now punishable by fines.
Measures to strengthen electricity customers’ position
Suppliers with more than 200,000 customers will from now on be required to offer fixed-term fixed-price contracts, in a change that brings parts of the EU's Electricity Market Directive into Swedish law. Customers must also receive a summary of key terms before signing and suppliers may not terminate a contract if the circumstances are subject to out-of-court dispute resolution.
Framework for the future electricity and gas grids
The rules for companies running Sweden's gas and power grids have been brought into line with EU regulations. Network operators’ charges/terms are subject to advance review by the regulator and most revenues must fit within a revenue cap. The new law also strengthens the government’s ability to allow the regulator to issue regulations is expanded.
State support to improve security of electricity supply
The Energy Agency will soon be able to grant support to companies for measures improving security of supply, including investments in bio-CHP plants, gas turbines using renewable fuels, and storage of electricity or heat (under certain conditions). Support may also be granted for upgraded production capacity in small-scale hydropower plants.
This comes into force on January 13th, 2026.
A consolidated regulation of public service
Sweden's new Public Service Act comes into force, covering the remit, financing, programme scrutiny, and rules for appointing board members and CEOs in the three public service media companies SVT, SR and UR.
Supplementary provisions to the EU Media Freedom Act
The EU's Media Freedom Act has now come into force in Sweden, with changes including new rules on assessments of media-market concentrations, notification duties, supervision powers and appeals. The Swedish Media Authority (Mediemyndigheten) is the national supervisory authority.
Supplementary provisions to the EU regulation on political advertising
Additional parts of the EU regulation on political advertising have now come into Swedish law, which cover supervision, sanction fees, procedures and powers. The Media Authority and the Swedish Authority for Privacy Protection (IMY) are responsible for overseeing the new rules, while the Election Authority will handle certain publication duties.
The EU regulation aims to promote free and fair elections, counter disinformation, strengthen democracy, and enable a functioning internal market for political advertising services.
National Defence Museums integrated into the Maritime and Transport Museums
The National Defence Museums have been merged and brought under the National Maritime and Transport Museums. The new authority is called the National Museums for Maritime, Transport and Defence History.
Handicrafts board integrated into the Swedish Arts Council
The National Board for Handicrafts (Nämnden för Hemslöjdsfrågor) has been integrated into the Swedish Arts Council. Grants for the crafts sector may be awarded under the ordinance on grants to actors in visual arts, design and crafts.
Architecture & Design and National Public Art Council integrated into Moderna Museet
The Swedish Centre for Architecture and Design (ArkDes) and the National Public Art Council (Statens konstråd) have both been absorbed into Moderna Museet.
Minority policy remit transferred to the Agency for Youth and Civil Society
The Agency for Youth and Civil Society (MUCF) has been given responsibility for coordinating policy concerning Sweden's national minorities (Jews, Roma, Swedish Finns, Tornedalians) and MUCF will also be responsible for promoting and defending national minority languages (Finnish, Yiddish, Meänkieli, Romani Chib).
Virtual electric fences for cattle and sheep permitted
Farmers are now allowed to use equipment attached around an animal’s neck that, after a warning sound, gives an electric shock if the animal moves outside set coordinates. Allowing this tecnhology, called 'virtual electric fences' will increase flexibility for livestock farmers and make it easier to use hard-to-access pastureland.
Eased rules for businesses regarding driving/rest times and tachographs
Transport companies caught violating laws around driving rest times or tachograph (a device monitoring a vehicle's speed and distance, as well as information about the driver's activity) will now be issued a warning instead of a penalty fee if a warning is deemed sufficient given the seriousness and circumstances.
Effective sanctions in aviation
Violations of EU aviation regulations have been criminalised, so that even negligent air traffic offences that are not considered serious can lead to criminal charges. “Flying under the influence” will apply more broadly to safety-critical tasks carried out outside an aircraft. The ordinance also allows for fines to be levied on negligent acts, and expands the Transport Agency’s regulatory powers to include incident reporting and drone safety.
Quiet night traffic
Municipalities can now bring in exceptions to bans on truck traffic in built-up, noise-sensitive areas, but only for trucks without internal combustion engines.
Healthcare preparedness strengthened
A new law has clarified municipalities’ and regions’ duties to provide care and assist one another in peacetime crises, heightened preparedness and disaster situations, including planning for large numbers of injured/sick and obligations to stockpile healthcare supplies.
Amendments to the Health and Medical Services Ordinance
The Health and Medical Services Ordinance has been changed, with a new chapter, 6a, added, which gives more detailed provisions on preparedness planning and handling of requests for assistance, as well as planning guidance for healthcare before and during crises and heightened preparedness.
Amendment: Act amending the Social Insurance Code
Accompanying family members of state employees and aid workers posted abroad can now get the sickness benefit qualifying income (SGI) they had before living abroad, improving access to benefits such as sickness benefit and facilitating parental benefit at SGI level.
Studiestartsstöd grants discontinued
Studiestartsstöd, a grant designed to bring people with a low level of education back to studies, has been scrapped, with the government arguing it often went to the wrong target group, with extensive incorrect payments.
Stricter rules for party-political lotteries
Lotteries that benefit certain party-political organisations now have to declare which organisation will benefit, both on the ticket and in all advertising.
Lotteries that support party-political organisations will no longer be eligible for the tax advantages enjoyed by other public-benefit lotteries, such as exemptions from gambling tax, the credit ban, and bonus limits.
More efficient management of buffer capital
The government has reduced the number of AP pension funds from five to three, and tightened the statutory competence requirement for AP fund boards so that each board must, as a whole, have sufficient competence in areas particularly important for fund management. This will also apply to the board of the Seventh AP Fund, which, unlike the buffer funds, manages premium pension assets.
Grants to strengthen and develop work against certain forms of violence
A new grant has been launched aimed at promoting work against men’s violence against women, violence in close relationships, honour-related violence and oppression, and exploitation in prostitution and human trafficking for sexual purposes or other forms of sexual exploitation.
The grant can be awarded to municipalities, regions, and municipal federations, and has replaced funds previously given only to county administrative boards (länsstyrelser).
Swedish Agency for Work Environment Expertise abolished
The Swedish Agency for Work Environment Expertise (Myndigheten för arbetsmiljökunskap) has been abolished, with its duties to be performed in future by the The Swedish Work Environment Authority (Arbetsmiljöverket).
One of its duties — monitoring and promoting occupational health services (företagshälsovården) ‒ will be carried out by Karolinska Institutet.
New rules on suspension of state employees
The government has added a section on suspension of state employees to the Public Employment Act. A state employee can now be suspended during an investigation for failings that could lead to dismissal if the employee is found guilty or that can be assumed to lead to dismissal or summary dismissal. A suspension decision can take effect immediately and apply for a maximum of two months at a time.
The employee retains salary and other employment benefits during suspension unless a collective agreement dictates otherwise.
The Swedish parliament's responsibility committee gains the right to decide on suspension matters.
A tax reduction for gifts from legal entities
A tax reduction has been introduced for companies that donate to an approved recipient to promote scientific research or social welfare activities. To qualify, the donation must amount to more than 2,000 kronor.
Lower special income tax for non-residents
The flat tax on people who earn money in Sweden but live abroad is being reduced in two steps ‒ from 25 percent to 22.5 percent in 2026 and 20 percent in 2027. Seafarer income is not included.
Extended temporarily reduction of tax on agricultural diesel
A temporarily increased reduction in tax on agricultural diesel, due to expire at the end of 2025, has been extended for the whole of 2026.
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